State Council, Circular on Unification of the Systems of Urban Maintenance and Construction Tax and Education Supplementary Tax for Domestic Enterprises and Individuals and for Foreign-invested Enterprises and Foreigners

国务院关于统一内外资企业和个人城市维护建设税和教育费附加制度的通知

November 09, 2010 | BY

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Circular puts an end to FIEs' super national treatment.

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Issued: October 18 2010

Main contents: Beginning from December 1 2010, thePRC Tentative Regulations on Urban Maintenance and Construction Tax andTentative Provisions for the Levy of Education Supplementary